(A) It is unlawful for a person, officer or employee of an insurer, or other person, with intent to evade a requirement of this title or a lawful requirement of the director or his designee, to:
(1) fail to pay any fees, taxes, penalties, or interest;
(2) fail to make, sign, or verify a return;
(3) fail to supply required information; or
(4) make, render, sign, or verify false or fraudulent information.
(B) A person who violates the provisions of this section is guilty of a misdemeanor and, upon conviction, must be fined not more than five thousand dollars or imprisoned not more than three years, or both.
HISTORY: Former 1976 Code Section 38-1-70 [1979 Act No. 63] recodified as Section 38-7-140 by 1987 Act No. 155, Section 1; 1993 Act No. 184, Section 209; 1993 Act No. 181, Section 534.
Structure South Carolina Code of Laws
Section 38-7-10. License fees for insurers.
Section 38-7-20. Insurance premium taxes; allocation.
Section 38-7-40. Additional premium tax on fire insurers.
Section 38-7-50. Tax on workers' compensation insurers.
Section 38-7-60. Returns of premiums required; quarterly payment of taxes.
Section 38-7-70. Annual reports of premiums of fire insurers; allocation.
Section 38-7-90. Retaliatory taxes, penalties, interest, and fees.
Section 38-7-120. Late payment of insurance fees and taxes; penalties; return of excess payment.
Section 38-7-130. Payment of fees, taxes, penalties, or interest under protest; action for recovery.
Section 38-7-140. Penalty for failure to pay money due or to supply information required.
Section 38-7-150. Waiver or reduction of penalties or interest.
Section 38-7-160. Municipal license fees and taxes.
Section 38-7-170. Disposition of fees, taxes, penalties, and interest.